The idea is, you ask someone "Why can't engineers tell jokes?" and as they're saying "I don't know, why?" you're already saying "Timing."
It also works if you pause for an inordinately long time after they say "I don't know, why?" before answering.
I used to tell it with "That's my secret, timing. Go ahead, ask me what my secret is." And as soon as they're saying "What's your secret?", you answer. With this version, you're not necessarily limitting it to engineers, which may be the angle some people aren't understanding.
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